> They are gaining prestige and public relations, and admissions status for their descendants. The IRS rules state that if the benefit to the donor is quantifi

> They are gaining prestige and public relations, and admissions status for their descendants. The IRS rules state that if the benefit to the donor is quantifiable, it has to be subtracted from the overall amount of the donation. You would have to come up with a reasonable fool-proof rule to quantify those benefits.